The navy said it intercepted ten Tamil Tiger craft off the north-east coast and that ground forces dealt with those that attempted to beach.

The Sri Lankan military says more than a hundred Tamil Tiger rebels have been killed in major land and sea battles in the north-eastern region over the past few days.

The clashes between the two sides have intensified in recent days as security forces are in what they say is a final push to defeat the Liberation Tigers of Tamil Eeelam or the LTTE and end nearly three decades of conflict.

There's been no word on the latest clashes from the Tigers, and it's not possible to confirm the government's account independently.

There's been no comment from the Tamil Tigers about the reported sea battle.